{"id":9910,"date":"2025-01-02T13:25:12","date_gmt":"2025-01-02T13:25:12","guid":{"rendered":"https:\/\/icteuropa.hu\/?p=9910"},"modified":"2025-01-10T12:42:27","modified_gmt":"2025-01-10T12:42:27","slug":"adozasi-ujdonsagok-2025-ben-kockazatok-es-lehetosegek","status":"publish","type":"post","link":"https:\/\/icteuropa.hu\/en\/adozasi-ujdonsagok-2025-ben-kockazatok-es-lehetosegek\/","title":{"rendered":"Tax news in 2025: Risks and opportunities"},"content":{"rendered":"<p>The focus is on tax breaks, obligations and clarifications of regulations affecting companies.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Corporation tax (TAO)<\/strong><\/h2>\n\n\n\n<p><strong>From 2025 <\/strong>recognised as a cost or expense <strong>become eligible <\/strong>for spectacular team sports, with a turnover of at least <strong>75% of <\/strong>free allowances granted to professional sports organisations that derive income from sporting activities. The conditions are that these benefits may not exceed the following limits on the annual turnover of the sponsoring company <strong>1 percent of<\/strong>, the benefit should not be made under the known corporate tax base and tax relief and the sponsor should have a certificate issued by the sports organisation.<br>Funding opportunities for spectator team sport <strong>as a new claim <\/strong>will be extended to support the running costs of the sports property.<\/p>\n\n\n\n<p>A <strong>R&amp;D tax credits applicable from 2024 <\/strong>have been clarified, making it clear that the tax relief is only applicable to R&amp;D projects that started on or after 1 January 2024.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Global minimum tax<\/strong><\/h2>\n\n\n\n<p>The following are subject to the global minimum tax <strong>domestic taxpayers<\/strong>, which are <strong>members of a large group of companies<\/strong>, and where the consolidated financial statements of the ultimate parent company show annual revenue equal to or greater than <strong>750 million euros<\/strong>.<br>Under the legislation, the domestic group member, or a designated local entity acting on its behalf, must declare tax liability and provide information on the group to the tax authorities. The data for the 2024 tax year must be submitted by 31 December 2024 at the latest on the <strong>on the GLOBE form<\/strong>, through <strong>the ONYA system <\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Small business tax (KIVA)<\/strong><\/h2>\n\n\n\n<p>The KIVA tax rate, entry thresholds and conditions remain unchanged in 2025.<br><strong>What's new <\/strong>however, in the case of a merger or division, if the transformation is at book value (i.e. no asset valuation is carried out), <strong>KIVA subjectivity can be maintained<\/strong>.<br>To do this, the day after the conversion <strong>within 15 days <\/strong>must be reported to the tax authorities.<br>Tax liability arises on the date of the merger or division.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Car tax and company car tax<\/strong><\/h2>\n\n\n\n<p>From 2025 <strong>the annual rate of vehicle tax<\/strong>, published in July of the previous year by the CSO <strong>increases with the rate of inflation<\/strong>. The tax rate is published by the NAV by 31 October each year, but for 2025 it is exceptionally available from 15 December 2024.<br><strong>The company car tax in 2025 <\/strong>has undergone a specific tax increase, resulting in an average tax rate of <strong>up by 20%<\/strong>. In addition, as with the car tax, the <strong>valorisation system <\/strong>is also introduced here, which <strong>from 2026 <\/strong>will come into force from 2026, so the tax rate will remain at the previous <strong>from 2026, the tax rate will also increase in the future, based on inflation data, compared to the previous<\/strong>.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Hybrid and plug-in hybrid vehicles with the Ecolabels 5P and 5N put on the market by 31 December 2024 until 31 December 2026 <strong>are exempt from paying vehicle tax or company car tax.<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Retail sales tax<\/strong><\/h2>\n\n\n\n<p><strong>The range of taxable persons is extended <\/strong>with those platform operators (both domestic and foreign), <strong>who provide an online marketplace <\/strong>for sellers carrying out retail activities. As a result of the amendment, platform operators will have to pay retail tax based on the net turnover of goods sold on the platform. In this case, the taxable person will therefore be the platform operator and not the retailer.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>General sales tax (VAT)<\/strong><\/h2>\n\n\n\n<p><strong>To be extended <\/strong>the reduced rate for the sale of new residential property <strong>5% VAT rate<\/strong>, which will therefore remain applicable until 31 December 2026. If certain conditions are met, in the case of prolonged construction works, up to <strong>will be applicable until the end of 2030 <\/strong>the reduced tax rate.<\/p>\n\n\n\n<p>From 2025, the summary report on incoming invoices required as part of the VAT return will have to be provided in HUF instead of thousands of HUF. The main lines of the return will continue to be rounded to thousands of forints.<\/p>\n\n\n\n<p>From 2025, the reverse charge will apply to the supply of natural gas by a taxable dealer through a natural gas system or a network connected to a system within the Union <strong>gas sales<\/strong>, thus the reverse charge applies to domestic sellers. The legislation imposes reporting obligations on taxable persons.<\/p>\n\n\n\n<p>From 2025 <strong>more stringent conditions <\/strong>apply to the importer's right of deduction <strong>an indirect customs representative <\/strong>in connection with the import of products.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>From <strong>e-Nyugta system <\/strong>introduction <strong>postponed <\/strong>1 July 2025.<\/p>\n<\/blockquote>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Accounting law change<\/strong><\/h2>\n\n\n\n<p>Changes to the <strong>audit engagement limits<\/strong>. A<strong> <\/strong>For accounting statements for financial years starting from 1 January 2025, entities will have to determine whether they are exempt from the audit based on the new thresholds.<br><strong>Condition for exemption<\/strong>, that the average net turnover for the previous two financial years <strong>up to HUF 600 million <\/strong>and the average number of people employed should be <strong>not exceed 50 persons<\/strong>.<\/p>\n\n\n\n<p>From <strong>simplified annual accounts <\/strong>for the preparation of <strong>thresholds are also rising <\/strong>from the 2025 financial year. From HUF 1.2 billion for the balance sheet total <strong>HUF 2 billion<\/strong>, while the annual revenue limit rose from HUF 2.4 billion <strong>increases to HUF 4 billion<\/strong>, on the number of staff <strong>50 person limit unchanged <\/strong>remain.<\/p>\n\n\n\n<p><strong>The preparation of consolidated financial statements <\/strong>thresholds also <strong>change<\/strong>.<br>Balance sheet total from HUF 6 billion <strong>HUF 10 billion<\/strong>, while annual net sales increased from HUF 12 billion <strong>rises to HUF 20 billion<\/strong>, the limit on the number of <strong>250 people remain<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Personal income tax<\/strong><\/h2>\n\n\n\n<p>From 1 July 2025, the <strong>family tax allowance for dependants <\/strong>monthly amount significantly, from the current value <strong>rises by a factor of one and a half<\/strong>. The second step <strong>Further growth from 2026 <\/strong>from which date the current rebate on the <strong>doubles<\/strong>.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Employers for workers under 35 years of age <strong>housing allowance of HUF 1,8 million per year <\/strong>may be given as fringe benefits, <strong>rent or home loan repayments <\/strong>to cover.<br>The aid <strong>shall not exceed <\/strong>certified expenditure by the employee.<br>About the allowance <strong>employers are obliged to provide information <\/strong>Then.<\/p>\n<\/blockquote>\n\n\n\n<p><\/p>\n\n\n\n<p>The annual limit of the SZ\u00c9P card from HUF 450 thousand <strong>rises to 570 thousand forints<\/strong>, and its usability is also extended. 50% of the amount transferred to the card <strong>from 2025 for housing renovation <\/strong>will also be usable. Furthermore, a new sub-account will <strong>sport and an active lifestyle <\/strong>support services <strong>can be spent<\/strong>.<\/p>\n\n\n\n<p><strong>New tax-free benefits <\/strong>will also be introduced. For example, from 2025 <strong>zoo entrance ticket <\/strong>can also be given tax-free, in the same way as <strong>for sport events<\/strong>, <strong>Cultural <\/strong>a pass or season ticket for services up to the monthly minimum wage.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Social contribution tax<\/strong><\/h2>\n\n\n\n<p>A <strong>in a permanent investment account <\/strong>(TBSZ) investments placed <strong>premature cracking <\/strong>in the case of social contributions <strong>a tax liability arises <\/strong>on the bonding yield if the bonding period is less than 5 years. The rate of tax varies according to the length of the commitment period, so that within 3 years 13% social contribution tax is payable, while between 3 and 5 years 8% is payable, and beyond 5 years <strong>no tax liability<\/strong>.<\/p>\n\n\n\n<p>Under the new rules on the labour market entrants' allowance, the employer may reduce the social contribution tax base by up to the amount of the minimum wage for one year instead of two years, and by 50% of the previously established allowance for the following 6 months.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>A <strong>Training courses starting from 2025 <\/strong>for employers <strong>up to one year <\/strong>can enforce the <strong>vocational education <\/strong>or <strong>du\u00e1lis k\u00e9pz\u00e9sben <\/strong>for students participating in the <strong>discount<\/strong>.<br>The benefit is only available if the employee has received vocational training <strong>ends up in your own employer<\/strong>, and in the second examination period following completion of the training <strong>take a professional examination<\/strong>.<\/p>\n<\/blockquote>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-text-align-right\">Tam\u00e1s Mend\u00f6l, Senior Tax Advisor, ICT Business Advisory Zrt.<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>F\u00f3kuszban a v\u00e1llalatokat \u00e9rint\u0151 ad\u00f3kedvezm\u00e9nyek, k\u00f6telezetts\u00e9gek \u00e9s a szab\u00e1lyoz\u00e1sok pontos\u00edt\u00e1sai. T\u00e1rsas\u00e1gi ad\u00f3 (TAO) 2025-t\u0151l elismert k\u00f6lts\u00e9gk\u00e9nt, r\u00e1ford\u00edt\u00e1sk\u00e9nt elsz\u00e1molhat\u00f3v\u00e1 v\u00e1lnak a l\u00e1tv\u00e1nycsapatsportban m\u0171k\u00f6d\u0151, \u00e1rbev\u00e9tel\u00e9nek legal\u00e1bb 75%-\u00e1t sporttev\u00e9kenys\u00e9gb\u0151l szerz\u0151 hivat\u00e1sos sportszervezet sz\u00e1m\u00e1ra adott ingyenes juttat\u00e1sok. Ennek felt\u00e9telei, hogy e juttat\u00e1sok nem haladhatj\u00e1k meg a t\u00e1mogat\u00f3 t\u00e1rsas\u00e1g \u00e9ves \u00e1rbev\u00e9tel\u00e9nek 1 sz\u00e1zal\u00e9k\u00e1t, a juttat\u00e1s ne az ismert t\u00e1rsas\u00e1gi ad\u00f3alap- [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":9919,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-9910","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-adotanacsadas"],"blocksy_meta":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ad\u00f3z\u00e1si \u00fajdons\u00e1gok 2025-ben: Kock\u00e1zatok \u00e9s lehet\u0151s\u00e9gek - ICTEuropa<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/icteuropa.hu\/en\/adozasi-ujdonsagok-2025-ben-kockazatok-es-lehetosegek\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ad\u00f3z\u00e1si \u00fajdons\u00e1gok 2025-ben: Kock\u00e1zatok \u00e9s lehet\u0151s\u00e9gek - ICTEuropa\" \/>\n<meta property=\"og:description\" content=\"F\u00f3kuszban a v\u00e1llalatokat \u00e9rint\u0151 ad\u00f3kedvezm\u00e9nyek, k\u00f6telezetts\u00e9gek \u00e9s a szab\u00e1lyoz\u00e1sok pontos\u00edt\u00e1sai. T\u00e1rsas\u00e1gi ad\u00f3 (TAO) 2025-t\u0151l elismert k\u00f6lts\u00e9gk\u00e9nt, r\u00e1ford\u00edt\u00e1sk\u00e9nt elsz\u00e1molhat\u00f3v\u00e1 v\u00e1lnak a l\u00e1tv\u00e1nycsapatsportban m\u0171k\u00f6d\u0151, \u00e1rbev\u00e9tel\u00e9nek legal\u00e1bb 75%-\u00e1t sporttev\u00e9kenys\u00e9gb\u0151l szerz\u0151 hivat\u00e1sos sportszervezet sz\u00e1m\u00e1ra adott ingyenes juttat\u00e1sok. Ennek felt\u00e9telei, hogy e juttat\u00e1sok nem haladhatj\u00e1k meg a t\u00e1mogat\u00f3 t\u00e1rsas\u00e1g \u00e9ves \u00e1rbev\u00e9tel\u00e9nek 1 sz\u00e1zal\u00e9k\u00e1t, a juttat\u00e1s ne az ismert t\u00e1rsas\u00e1gi ad\u00f3alap- [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/icteuropa.hu\/en\/adozasi-ujdonsagok-2025-ben-kockazatok-es-lehetosegek\/\" \/>\n<meta property=\"og:site_name\" content=\"ICTEuropa\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-02T13:25:12+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-10T12:42:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/icteuropa.hu\/wp-content\/uploads\/2025\/01\/thumbnail-blog_post-01-Igy_adozunk_2025-ben_1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"683\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Marketing ICT\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marketing ICT\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/adozasi-ujdonsagok-2025-ben-kockazatok-es-lehetosegek\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/adozasi-ujdonsagok-2025-ben-kockazatok-es-lehetosegek\\\/\"},\"author\":{\"name\":\"Marketing ICT\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#\\\/schema\\\/person\\\/8e730aade2f431e9a59245390c5e07c7\"},\"headline\":\"Ad\u00f3z\u00e1si \u00fajdons\u00e1gok 2025-ben: Kock\u00e1zatok \u00e9s lehet\u0151s\u00e9gek\",\"datePublished\":\"2025-01-02T13:25:12+00:00\",\"dateModified\":\"2025-01-10T12:42:27+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/adozasi-ujdonsagok-2025-ben-kockazatok-es-lehetosegek\\\/\"},\"wordCount\":1718,\"publisher\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/adozasi-ujdonsagok-2025-ben-kockazatok-es-lehetosegek\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/icteuropa.hu\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/thumbnail-blog_post-01-Igy_adozunk_2025-ben_1.png\",\"articleSection\":[\"Ad\u00f3tan\u00e1csad\u00e1s\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/adozasi-ujdonsagok-2025-ben-kockazatok-es-lehetosegek\\\/\",\"url\":\"https:\\\/\\\/icteuropa.hu\\\/adozasi-ujdonsagok-2025-ben-kockazatok-es-lehetosegek\\\/\",\"name\":\"Ad\u00f3z\u00e1si \u00fajdons\u00e1gok 2025-ben: Kock\u00e1zatok \u00e9s lehet\u0151s\u00e9gek - 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